Itxa/2425/2011 Of The Commissioner Of Income Tax -6 v. Kohinoor Projects Pvt. Ltd

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2425 OF 2011 Commissioner of Income Tax-6, Mumbai ..Appellant. V/s. M/s. Kohinoor Projects Pvt. Ltd. ..Respondent. Mr. Suresh Kumar i/b. Padma Divakar for the appellant.None for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATED : 4TH MARCH, 2013 P.C. :- 1.In this appeal by the revenue for the assessment year 2006-07, following question of law has been raised for our consideration:- “ Whether on the facts and in the circumstance of the case, the Tribunal, in law, was right in setting aside the order of CIT(A) and restoring the issue of disallowance u/s.14A, back to the file of the A.O. for passing a fresh order after allowing the opportunity of being heard to the assessee and after necessary examination, in the light of the judgment judisdiction High Court in the case of M/s. Godrej and Boyce Manufacturing co. Ltd. V/s. DCIT (328 ITR 81) which is not accepted by the revenue and SLP has been filed ?” 2.Since the Tribunal has restored the matter to the file of the assessing officer for fresh adjudication in the light of the decision of this Court in the matter of Godrej & Boyce Mfg. Co. Ltd. V/s. DCIT & Anr. reported in [2010] 328 ITR 81 (Bom), we see no reason to entertain the proposed question of law. 3.Accordingly, the appeal is dismissed with no order as to costs. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)